HMRC Admin 19 Response

Hi,

If the company have debts which are not being addressed then we do have the right for these to be purused via third party debt collection agencies. Please liaise with this company to arrange payments.

Please also update your address with HMRCby following the link below:

Change your VAT registration details

Thank youi.

Hi,

We cannot provide you with the trade sector and percentage so please make the best decision based on the guidance here:

Determining your flat rate percentage

Thank you.

Hi,

We are sorry to hear you are experiencing issues with the CDS system. We would recommend calling our VAT team so that we can report the issue to our IT team if this has not already been done.

VAT: general enquiries

In the abscence of a PVA statement we would recommend estimating the figures from these imports and putting these figures on to the VAT returns for the periods that the imports were, and, or are made. When the CDS issue is resolved then you can adjust the figures with the accurate ones.

Please note in your VAT account that you will be estimating these figures while you wait for the problem to be resolved.

Thank you.

Hi,

As an NETP there would be a requirement to register for VAT upon the first taxable supply made in the UK. As you are purchasing the goods within the UK then you will own the goods in the UK even if they are not physically handled by you.

You will then be making a supply of goods in the UK via a marketplace and so you will be making UK supplies of goods and there will be a requirement for VAT registration. You can see guidance here:

Basic principles

Non-established-taxable-persons (NETPs) — basic information

Thank you.

Hi,

If you are importing goods into the UK then we are assuming that you will be the importer of record of the goods and any VAT would be dealt with by your company. If the goods are in the UK at the point of sale and you sell the goods through an online marketplace then this is the responsinility of the marketplace to account for the VAT on the sales.

In order to recover the VAT incurred at import you could then register for VAT in the normal way. Please see the guidance below which details the import of goods below and over a value of £135:

Changes to VAT treatment of overseas goods sold to customers from 1 January 2021

Register for VAT

Thank you.

Hi,

Please see the guidance below which explains how you calculate the purchase price and the selling price and the cost of any repairs done to the vehicle:

Using the VAT margin scheme for second-hand vehicles

Thank you.

Hi,

When calculating the margin scheme the correct purchase price is required in order to calculate the margin and hence the VAT to account for. The purchase price is initially what you pay for the vehicle regardless of the time between the purchase and sale of the vehicle. You  can see guidance here:

Using the VAT margin scheme for second-hand vehicles

Thank you.

Hi,

We cannot provide you with the trade sector and percentage so please make the best decision based on the guidance here:

Determining your flat rate percentage

Thank you.

Hi,

Please contact our registrations team at vrs.newregistrations@hmrc.gov.uk

Thank you.

Hi,

You are allowed to recover VAT on goods which you have on hand at the point of registration. So, for example if you buy a car on 1st June, export the car on 1st July and becaome registered for VAT on 3rd July then you will not be able to recover this VAT as input tax because the goods were already exported before your date of registration.

However if you buy the car on 1st June, export the car on 1st July and you have applied for a registration date of 30th June then you will be allowed to recover the VAT, even if the regitration application is still in process as the goods were on hand at the date of registration. You can see guidance here:

Input tax when VAT paid on goods and services received before VAT registration

Thank you.